Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 3 Simplified Imputation System
Part 2 Miscellaneous consequential and technical amendments
Income Tax Assessment Act 1936
66 Subparagraph 57-120(4)(c)(i) in Schedule 2D
Repeal the subparagraph, substitute:
(i) there was a franking surplus of the subsidiary that was less than the total of the pre-transition time components of all of the debits; or
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